SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
Date of Report (date of earliest event
reported):
January 3, 2000
CHILDREN'S WONDERLAND, INC.
---------------------------
(Exact Name of Registrant as Specified in its Charter)
California 0-28270 95-4455341
---------- ------- ----------
State of Commission IRS Employer
Incorporation File Number I.D. Number
c/o Vital Options, 15060 Ventura Blvd., Suite 211, Sherman Oaks, CA 91403
----------------------------------------------------------------------------
Address of principal executive offices
Registrant's telephone number: (805) 988-4746
--------------
236405.1
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant
(a) Children's Wonderland, Inc. (the "Company") has selected
the firm of Richard A. Eisner & Company, LLP ("Eisner") as the Company's
independent auditors. The firm of Deloitte & Touche LLP ("Deloitte") last
audited the financial statements of the Company in connection with the Company's
filing of its Annual Report on Form 10-KSB for the fiscal year ended June 30,
1996 and last reviewed the financial statements of the Company in connection
with the Company's filing of its Quarterly Report on Form 10-QSB for the quarter
ended March 31, 1997.
(b) Deloitte had served as the Company's independent auditors
from the time of the Company's initial public offering in May 1996 and
effectively stopped serving as the Company's auditors in or about August 1997.
Between the time Deloitte stopped serving as the Company's auditors and the
Company's appointment of Eisner, the Company had no independent auditors. The
purpose of the Company's appointment of its new independent auditors was to
facilitate the completion of the Company's past due Annual Reports on Form
10-KSB and other reports under the Securities Exchange Act of 1934.
(c) During the period Deloitte was retained by the Company,
the Company had no disagreements (within the meaning of Instruction 4 of Item
304 of Regulation S-K) with Deloitte as to any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure and
there have been no reportable events (as defined in Item 304 of Regulation S-K).
236405.1
2
<PAGE>
(d) The Company has not consulted with Eisner regarding the
application of accounting principles to a specified transaction or the type of
audit opinion that might be rendered on the Company's financial statements
during the two most recent fiscal years through the present.
(e) A letter of Deloitte addressed to the Securities and
Exchange Commission is included as Exhibit 16 to this Form 8-K.
(f) The appointment of the new independent auditors was
approved by the Board of Directors of the Company as of January 3, 2000.
Item 7. Exhibits
--------
(c) Exhibits
Number Description
------ -----------
16 Letter of Deloitte & Touche LLP to
the Securities and Exchange Commission
pursuant to the requirements of Item
304(a)(3) of Regulation S-K
236405.1
3
<PAGE>
SIGNATURES
----------
Pursuant to the requirements of the Securities Act of 1934, the
Registrant has duly caused this Current Report to be signed on its behalf by the
undersigned hereunto duly authorized.
Dated: October 6, 2000
CHILDREN'S WONDERLAND, INC.
By: /s/ John R. Clarke
------------------------------------
John R. Clarke,
Chairman and Chief Executive Officer
236405.1
4
